EXHIBIT 23
 
                        CONSENT OF INDEPENDENT AUDITORS
 
  We consent to the incorporation by reference in the Registration Statements
(Form S-8 Nos. 33-33791 and 33-32055) pertaining to the Becton, Dickinson and
Company Savings Incentive Plan and in the related prospectuses of our report
dated November 11, 1997, with respect to the financial statements and
schedules of the Becton, Dickinson and Company Savings Incentive Plan included
in this Annual Report (Form 11-K) for the year ended June 30, 1997.
 
                                          /s/ Ernst & Young LLP
                                          _____________________________________
                                          Ernst & Young LLP
 
Hackensack, New Jersey
December 16, 1997